2004 (7) TMI 574

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..... S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - All these appeals are being disposed off by their common order as both sides agree that the issue involved is the same that is classification of components for use in Air Compressors which were imported. 2. After hearing both sides and considering the issue it is found. - (a) that entities imported by the appell .....

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..... a combination of several small valves. Each channel with the arched leaf spring operates individually, opening and closing over a corresponding port in the seat and seat plate. A stop plate over above the arched spring limits the tracel or the life of the valve channel and the items of Ingersoll Rand USA. (b) The issue of classification of the said goods is settled by the decision in the case of .....

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